Under Florida law, employers have been required to report employee new-hire information to the Florida Department of Revenue’s State Directory of New Hires. Under a newly revised law effective October 1, 2021, Florida businesses are required to also submit such information on independent contractors from whom they purchase services.
This law applies in any situation where the “service recipient” pays “$600 or more per calendar year for services rendered in the course of the trade.” The report must include:
- the contractor’s name, address, and social security number/TIN,
- the date services for payment were first rendered by the contractor, and
- the name, address, and employer identification number of the service recipient.
Independent contractors must be reported within 20 days of the earlier of (1) the date of the first payment made, or (2) the date on which a contract providing for such payments is entered into. The report may be submitted magnetically, electronically, or via fax or US mail.
For any questions, please feel free to contact Labor and Employment Law Attorneys Ellen Leibovitch and Giancarlo Cellini at Assouline & Berlowe.
ASSOULINE & BERLOWE, P.A.
Miami Tower
100 SE 2nd St., Suite 3105
Miami, FL 33131
Telephone: 305-567-557
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